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Terms Used In North Carolina General Statutes 105-113.78

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3

A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county license for that activity. The annual tax for each license is as stated.

ABC Permit Tax for Corresponding License

On-premises malt beverage $25.00

Off-premises malt beverage 5.00

On-premises unfortified wine,

on-premises fortified wine, or both 25.00

Off-premises unfortified wine,

off-premises fortified wine, or both 25.00

(1985, c. 114, s. 1; 2019-6, s. 4.5.)